Decree 101/2021/ND-CP amending Decree 122/2016/ND-CP and Decree 57/2020/ND-CP amending Decree 122/2016/ND-CP on Export Tariff and Import Tariff Preferential exports, List of goods and absolute tax rates, mixed taxes, import taxes outside tariff quotas and Decree 125/2017/ND-CP amending Decree 122/2016/ND-CP

DECREE

AMENDING AND SUPPLEMENTING SOME ARTICLES OF DECREE NO 122/2016/ND-CP SEPTEMBER 1, 2016 OF THE GOVERNMENT AND DECREE NO 57/2020/ND-CP MAY 25, 2020 OF THE GOVERNMENT AMENDING AND ADDING SOME ARTICLES OF DECREE NO. 122/2016/ND-CP SEPTEMBER 1, 2016 OF THE GOVERNMENT ON EXPORT TARIFFS, PREFERENTIAL IMPORT TARIFFS, LIST OF GOODS AND ABSOLUTE TAX RATES, MIXED TAXES, OUTSIDE THE TARIFF QUOZAR IMPORT TAXES AND DECREE NO. 125/2017/ND-CP NOVEMBER 16, 2017 AMENDING AND ADDING SOME ARTICLES OF DECREE NO. 122/2016/ND-CP

Base Law on Government Organization June 19, 2015; Law amending and supplementing a number of articles of the Law on Government Organization and the Law on Local Government Organization November 22, 2019;

Base Law on export tax and import tax April 6, 2016;

Base Tax management Law June 13, 2019;

Base The laws of import and export June 23, 2014;

Base Resolution No. 71/2006/QH11 November 29, 2006 of the National Assembly ratifying the Protocol of Accession to the Agreement establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the request of the Minister of Finance;

The Government promulgates a Decree amending and supplementing a number of articles of Decree No 122/2016/ND-CP September 1, 2016 of the Government and Decree No 57/2020/ND-CP May 25, 2020 of the Government amending and supplementing a number of articles of Decree No. 122/2016/ND-CP September 1, 2016 of the Government on Export Tariffs, Preferential Import Tariffs, List of goods and absolute tax rates, mixed taxes, import taxes outside tariff quotas and Decree No. 125/2017/ND-CP November 16, 2017 amending and supplementing a number of articles of Decree No 122/2016/ND-CP .

Article 1. Amending and supplementing a number of articles of Decree No. 57/2020/ND-CP

1. Clause 1, Article 2, Decree No. 57/2020/ND-CP is amended and supplemented as follows:

a) Adjust export tax rates and preferential import tax rates for a number of product groups specified in Appendix I – Export tariff according to the List of taxable items and Appendix II – Preferential import tariff schedule according to the List of taxable goods specified in Clause 1, Article 2, Decree No. 57/2020/ND-CP into new export tax rates and preferential import tax rates specified in Appendix I et Appendix II promulgated together with this Decree.

b) Add product code 9805.00.00 to the List of product groups from 98.01 to 98.48 and product groups 98.50, 98.51, 98.52 specified in Point 1, Clause II, Section II, Appendix II, Decree No. 57/2020/ND-CP as follows:

c) Add product code 9849.46.00 to the List of product group 98.49 specified in Point 2, Clause II, Section II, Appendix II, Decree No. 57/2020/ND-CP as follows:

2. Amendments and supplements Clause 2, Article 2, Decree No. 57/2020/ND-CP on amending and supplementing a number of articles of Decree No 125/2017/ND-CP as follows:

“Article 4. Export tariff according to the List of taxable goods

1. Export tariff according to the List of taxable goods specified in Appendix I issued with this Decree includes product codes, product descriptions, and export tax rates prescribed for each group of goods and items subject to export tax. In case the exported goods are not listed in the Export Tariff Schedule, the customs declarant shall declare the product code of the exported goods corresponding to the 08-digit product code of that good according to the Preferential Import Tariff Schedule specified in Section I Appendix II is issued together with this Decree and does not require tax rate declaration on the export goods declaration.

a) Exported goods belonging to the group with STT 211 in the Export Tariff Schedule must simultaneously meet the following two conditions:

Condition 1: Supplies, raw materials, semi-finished products (collectively referred to as goods) do not belong to groups with STT from 01 to STT 210 in the Export Tariff.

Condition 2: Processed directly from raw materials such as natural resources and minerals with the total value of natural resources and minerals plus energy costs accounting for 51% or more of the product production cost. Determination of the total value of natural resources and minerals plus energy costs accounting for 51% or more of product production cost is carried out in accordance with the provisions of Decree No. 100/2016/ND-CP July 1, 2016 of the Government detailing and guiding the implementation of a number of articles of Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax and the Law on Tax Administration and Decree no 146/2017/ND-CP December 15, 2017 of the Government amending and supplementing a number of articles of Decree No. 100/2016/ND-CP .

Exported goods fall under the exclusions specified in Clause 1, Article 1 of Decree No. 146/2017/ND-CP dated December 15, 2017 does not belong to the group with STT 211 of the Export Tariff issued together with this Decree.

b) Codes and export tax rates of goods belonging to group number 211

For items with detailed 08-digit product codes and goods descriptions of groups 25.23, 27.06, 27.07, 27.08, 68.01, 68.02, 68.03 in STT 211 of the Export Tariff, the customs declarant declares the The export tax rate corresponding to that product code is specified in No. 211. In case the export tax rate is not declared as prescribed in group STT 211, the taxpayer must submit a Statement of resource value ratio, minerals plus energy costs in the product price of the exported goods Form No. 14 is issued with this Decree at the time of customs procedures to prove that the declared goods have a total value of natural resources and minerals plus energy costs below 51% of product cost. In case a taxpayer is a commercial enterprise purchasing goods from a manufacturing enterprise or another commercial enterprise for export but does not declare the export tax rate as prescribed in group STT 211, the taxpayer shall base on the information information provided by the manufacturing enterprise to make the declaration Form No. 14 above is to prove the ratio of natural resources, minerals plus energy costs below 51% to product cost. Taxpayers must be responsible before the law for the accuracy of their declaration.

For exported goods belonging to the group with STT 211 but not yet specifically detailed with the 08-digit product code and meeting the conditions specified in Point a, Clause 1 of this Article, the customs declarant declares the exported goods. according to the 08-digit product code in the Preferential Import Tariff Schedule specified in Section I Appendix II is issued together with this Decree and declares the export tax rate as 5%".

3. Modification Point a, Clause 3.3 and Point c.1, Clause 3.3 and Clause 4, Article 7a prescribed in Clause 3, Article 2 of Decree No. 57/2020/ND-CP as follows:

“3.3. For businesses manufacturing and assembling cars using gasoline and oil fuel.

a) Conditions on emission standards:

Manufacturing and assembling cars that meet level 4 and level 5 emission standards for the period from 2018 to the end of 2021; level 5 or higher for the period from 2022 onwards and vehicles with level 4 emission standards manufactured and assembled have been granted a Certificate of technical safety quality and environmental protection before January 1, 2020. 2022 and remains valid according to the provisions of Decree No 116/2017/ND-CP October 17, 2017 of the Government and documents amending, supplementing and replacing (if any).

c.1) In case the enterprise meets the minimum general output for each vehicle group and the minimum individual output for at least 01 vehicle model specified for each tax incentive consideration period at Point b.12.1, Clause 3.2, Section I Chapter 98 Appendix II issued with this Decree and meets the provisions in Clause 2, Clause 3.1, Points a, b Clause 3.3, Clause 4, Clause 5, Clause 6, Clause 7 of this Article, the enterprise can apply the tax rate. Capacity 0% for all imported components used to produce and assemble a group of vehicles for which the enterprise meets the output conditions according to factory regulations during the incentive consideration period.

In case of manufacturing and assembling both cars using gasoline and diesel fuel and electric cars, cars using fuel cells, hybrid cars, cars using completely biofuel, cars For cars using natural gas, when determining the minimum overall output of the group of vehicles using gasoline and oil fuel, the enterprise can add the output of electric cars, cars using fuel cells, and cars using natural gas. Hybrid cars, cars using completely biofuels, cars using natural gas produced and assembled during the incentive consideration period include the minimum general output of the same group of vehicles using gasoline and diesel fuel when considering incentives.

In case the first incentive consideration period of an automobile manufacturing and assembling enterprise does not have enough months in the incentive consideration period, the enterprise shall achieve the actual output of manufactured and assembled vehicles of the vehicle group at least equal to the average output. 01 month of minimum general output multiplied by the time (number of months) participating in the Tax Incentive Program of the incentive consideration period and achieving the actual production and assembly output of the registered vehicle model at least equal to the output 1-month average of the minimum specific output multiplied by the number of months participating in the Tax Incentive Program in the incentive consideration period, and at the same time meeting the minimum general output and minimum specific output conditions for the next incentive consideration period The number of car components used to produce and assemble cars in the first incentive consideration period will be subject to the tax rate of 0% if the enterprise meets the conditions specified in Clause 2, Clause 3.1, Point a, b Clause 3.3, Clause 4, Clause 5, Clause 6, Clause 7 of this Article. In case the duration of participating in the Tax Incentive Program in the first month is 15 days or more, the calculation shall be rounded to 01 month. In case the number of days participating in the Program in the first month is less than 15 days, that month will not be counted.”

4. Tax incentive consideration period

Enterprises can choose a tax incentive consideration period of 6 months or 12 months as follows:

a) The 6-month tax incentive consideration period is from January 1 to June 30 or from July 1 to December 31 every year.

In case an enterprise chooses a 6-month tax incentive consideration period, overpaid tax has been processed for the number of automobile production and assembly components released in the first 6 months of the year and the last 6 months of the year that do not meet the conditions. output conditions according to the provisions of the Tax Incentive Program, but the total output of the whole year meets the output conditions of the 12-month tax incentive consideration period according to the provisions of the Tax Incentive Program, it will still be considered for tax incentives. for the last 6 months of the year, and at the same time be treated with overpaid tax on the number of components used to produce and assemble cars released in the period if they meet the regulations in Clause 2, Clause 3, Clause 5 , clause 6, clause 7 of this Article.

b) The 12-month tax incentive review period is from January 1 to December 31 every year.”

4. Amending and supplementing clause 2.5 and point b.12 clause 3.2 Section I Chapter 98 Appendix II Preferential import tariff schedule according to the List of taxable goods issued together with Decree No 57/2020/ND-CP as follows:

“2.5. Dermal filler items; Creams that support skin protection functions and gels that reduce scars are classified into group 98.25 if there is an Import License or Certificate of Circulation Registration or Receipt of dossier announcing applicable standards according to the regulations of the Ministry. Medical.

3.2. Conditions and procedures for applying special preferential import tax rates specified in Chapter 98:

b) Conditions and procedures for applying special preferential import tax rates and reporting and inspecting the import and use of goods in groups 98.17 to 98.23 and groups 98.34, 98.40, 98.42, 98.44, 98.49, 98.51:

b.12) Output of manufactured and assembled vehicles under the Auto Parts Import Tax Incentive Program belongs to group 98.49

b.12.1) Cars using gasoline and oil fuel:

Unit: Piece

During the tax incentive consideration period, in case the vehicle model produced and assembled by the enterprise has one that meets level 4 emission standards according to the regulations on emission standards at Point a, Clause 3.3, Article 7a of this Decree and If the enterprise meets level 5 emission standards, the enterprise can count the output of vehicles that meet level 4 and level 5 emission standards to determine the output conditions of that vehicle model.

b.12.2) Electric vehicles; cars using fuel cells; hybrid cars; cars using completely biofuel; cars use natural gas.

Unit: Piece

5. Replace Form number 05, Form No. 06a and supplements Form No. 14 Section I Chapter 98 Appendix II issued together with Decree No 57/2020/ND-CP .

Article 2. Effectiveness of implementation

1. This Decree takes effect from December 30, 2021. Export tax rates for stone products in Chapter 25 and Chapter 68; Clinker products belonging to group 25.23 are implemented according to the roadmap specified in Appendix I issued together with this Decree. Preferential import tax rates for pork products are implemented according to the roadmap specified in Appendix II issued together with this Decree.

2. Preferential import tax rates for imported auto components in group 98.49 specified in Article 7a of Decree No. 57/2020/ND-CP amended and supplemented in this Decree is applicable until December 31, 2027. Enterprises that have registered to participate in the Tax Incentive Program prescribed before the time This Decree takes effect without having to re-register for the Tax Incentive Program and enjoy incentives according to the provisions of this Decree. In case of changes or additions to the vehicle group, vehicle model, or number of vehicle models registered to participate in the Tax Incentive Program, the enterprise must re-register with the customs authority.

3. Repeal Clause 3, Article 4, Decree No. 122/2016/ND-CP.